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Opinion 89-13
… purchases of used equipment from private sources (33 Opns St Comp, 1977, p 107; 17 Opns St Comp, 1961, p 135; 14 Opns St Comp, 1958, p 439). Further, … an exception for emergency procurements). April 24, 1989 James E. Konstanty, Esq., County Attorney County of Otsego …
https://www.osc.ny.gov/legal-opinions/opinion-89-13DiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… thank Attorney General James and the New York State Police for their work in partnering with us to bring him to … Comptroller DiNapoli and our partners in law enforcement for their diligent work to hold Mr. Tarby accountable.” “Mr. … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townState Agencies Bulletin No. 2178
… Purpose: The purpose of this bulletin is to provide agency instructions for … Allowance. Affected Employees: Employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria are affected. Background: Article 39 of the 2021-2026 DMNA Agreement between the State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2178-2023-uniform-maintenance-allowance-employees-division-military-andAllocation and Budgetary Controls Over Unrestricted Funds
… investments, inventions and licenses, and gifts and other sources. Revenues for the fiscal year ended June 30, 2013 … to the campuses. The central office derives operating revenue from the assessments it charges the campuses and SUNY … is based primarily on the amount of sponsored grant revenue it generates. For the year ended June 30, 2013, the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsCity of Yonkers – Budget Review (B22-6-5)
… for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit … rents and metered water sales that may not be achievable. Results in additional debt and interest costs because the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5CUNY Bulletin No. CU-727
… Purpose: The purpose of this bulletin is to provide agencies with instructions for … payment for employees in the classified staff titles of Staff Nurse and Nurse Practitioner is made in accordance … from Carmelo Batista, Jr., University Executive Director of Classified Staff Labor Relations: Full-time Staff Nurses …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-727-2021-city-university-new-york-cuny-nurses-health-specialtyState Agencies Bulletin No. 1725
… Purpose To provide the Division of Homeland Security and Emergency Services instructions for processing the 2018-2019 PEF Office of Fire Prevention and Control … To provide the Division of Homeland Security and Emergency Services instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1725-2018-2019-uniform-maintenance-allowance-employees-fire-protectionState Comptroller DiNapoli Releases Municipal Audits
… practices were in place to ensure penalties were accessed when warranted and no formal written policies and procedures … and goals, or how collections should be enforced. Village of Hewlett Neck – Financial Management (2022M-35) The board … fund balance. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0NYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… is evaluating 28 publicly traded integrated oil and gas companies to determine if they are prepared for the … transition to the emerging net zero economy. “Oil and gas companies face significant and complex economic, … challenges in the years to come,” DiNapoli said. “These companies need to be ready for the transition to the …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesState Agencies Bulletin No. 2077
… Maintenance Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 18L, paychecks dated 12/21/2022. Eligibility Criteria Employees in Bargaining Unit 47 on 10/01/2022 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2077-2022-uniform-maintenance-allowance-employees-division-military-andState Comptroller DiNapoli Releases Municipal Audits
… physical accessibility at selected town facilities. City of North Tonawanda – Audit Follow-Up (Niagara County) The follow-up assessed the City of North Tonawanda’s progress, as of August 2024, in implementing recommendations in the audit report City of North Tonawanda – Financial Condition (2020M-90), …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsCity of Little Falls – Budget Review (B25-3-9)
… budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes the City of Little Falls (City) to issue debt … in its general, water and golf funds as of December 31, 2025. This debt can include the remaining principal amount of … with employee unions which expire on December 31, 2025. While officials did include additional appropriations …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9XI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… set aside or reserve all or a portion of an appropriation for payment of future expenses, such as payments for capital construction, monthly lease or maintenance … Appropriations are reserved to ensure their availability for payment of specified expenses. Once funds are reserved, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewUnified Court System Bulletin No. UCS-229
… Purpose To notify agencies of a structure change in dues and agency shop fees from salary … County Court Employees Association, OSC will implement a structure change in dues and agency shop fees for employees … Court Employees Association dues and agency shop fee structure change may be directed to the Suffolk County Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agencyCherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… Purpose of Audit The purpose of our audit was to determine whether District officials were ensuring that meals offered to students were nutritious and prepared in the most economical and productive manner for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsScarsdale Union Free School District – Information Technology (2016M-252)
… Purpose of Audit The purpose of our audit was to determine if the District’s information technology (IT) … of this information, this was communicated confidentially to District officials so they could take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Lyons Central School District – Multiyear Planning (2015M-337)
… of our audit was to review the District’s multiyear planning for the period July 1, 2014 through November 3, … Lyons Central School District Multiyear Planning 2015M337 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices … 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Town of Esperance – Fund Balance (2016M-405)
… a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations … Key Findings Town-outside-village fund balances increased by 9 percent over the last three fiscal years, resulting in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Bemus Point Central School District – Reserve Funds (2014M-281)
… July 1, 2009 through August 27, 2014. Background The Bemus Point Central School District is located in the Towns of … Bemus Point Central School District Reserve Funds 2014M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281